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2013 (8) TMI 610 - CESTAT KOLKATAEvasion of Duty - Revenue was of the view that the assesse manufactured and supplied the components/parts of Railway wagon without payment of duty to different units of Indian Railways showing the said goods as trading items in their books of accounts and thereby indulged in evading the Central Excise duty involved thereon - Held that:- The applicant company could not make out a prima facie case in their favor - The Adjudicating authority had discussed in details the evidences to hold the Assesse as manufacturer - wherever the claim of procurement of goods from traders and job workers had been made by the Assesse a fact contrary to the tenders/purchase orders, it was their duty to satisfy by adducing sufficient evidences before the Authorities in support of their claims. They did not discharge any duty before clearing the said goods to Railways - all tenders/purchase orders of different units of Railways have been accepted and executed by the assesse company representing themselves as manufacturer - before the goods were finally cleared to Railways, the assesse company used to inscribe ‘AEW’ which is their trade name along with manufacturing date - the necessary testing which is the pre-requisite for supply of the goods to Railway was done at the factory premises of the assesse - the job workers admitted that goods supplied to the assesse were in semi-finished goods and the same were processed and inspected for quality control at the premises of the assesse. Waiver of Pre-deposit and Penalty - Assesse failed to make out a prima- facie case for total waiver of pre-deposit of duty and penalty – the principles of law governing the exercise of discretion in disposing of the applications filed under Section 35(F) and also the interest of Revenue in line and the justice - 70 Lakhs were ordered to be submitted as pre-deposit – upon such submission rest of the deposit to be stayed till the disposal – stay granted.
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